Explanatory note

Under section 47 of the Local Government Finance Act 1988 charging authorities may grant discretionary relief from all or part of the amount payable by way of non-domestic rates in respect of hereditaments occupied by a charity for charitable purposes, by certain voluntary bodies of a philanthropic nature, for recreation, or by clubs and societies not established or conducted for profit.

Regulation 2 requires charging authorities to give notice of the making or revocation of a decision to grant discretionary relief, and of the making or variation of a determination of the chargeable amount (or of the rules for calculating the chargeable amount) payable during any period when the charging authority has decided to grant relief. One year’s notice is required of any revocation of a decision to grant relief, or of any variation of a determination of the chargeable amount which has the effect of increasing that amount for a day. It is also provided that any such revocation or variation must have effect at the expiry of a financial year.